What is a reasonable excuse?
The deadline for filing your 2012/2013 tax return has come and gone and now 710,000 taxpayers will receive an initial fine of £100 (assuming they actually file before the end of the month still).
That is unless they have a "reasonable excuse". But what is a reasonable excuse?
HMRC gave the following as examples of what they would consider to be a reasonable excuse:
- A failure in the HMRC computer system
- Your computer breaks down just before or during the preparation of your online return
- An extended period of exceptional weather very close to the filing deadline (which may be very relevant this year)
- Delay caused by HMRC reviewing the need to complete a return
- Loss of tax records through fire, flood or theft
- Serious illness
- Disability
- Bereavement
- HMRC Online Service does not accept the return (where it can be proved a genuine attempt to file was made)
- Delayed receipt of online activation codes after having registered to file online (new for 2012/13 returns)
Any claim will need to be sent to HMRC in writing within 30 days of the penalty notice. This can be in the form of a letter but it may be easier to complete HMRC’s claim form which can be found here.
HMRC also have further guidance on what counts as a reasonable excuse here.
Please note however that explaining to the tax man that the dog ate your tax return probably won't cut it....
